Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 5. Collection of Taxes
Chapter 2. Collection Generally
(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.
(b) The tax rate required by Article XIII A of the California Constitution.
(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.
(d) The amount of any special taxes and special assessments levied.
(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: "Tax reduction by (name of jurisdiction)."
(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.
(g) The total taxes due and payable on the property covered by the bill.
(h) Instructions on tendering payment, including the name and mailing address of the tax collector.
(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.
(j) Information specifying all of the following:
(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor's office.
(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.
(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.
(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessorís final determination of value and the value on the assessment roll for the fiscal year covered.
History.—Added by Stats. 1983, Ch. 1224, in effect January 1, 1984. Stats. 1986, Ch. 1457, effective January 1, 1987, substituted "July 1" for "June 6" after "before", and added "or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986" after "1978" in subdivision (3) in the first paragraph. Stats. 1987, Ch. 498, in effect January 1, 1988, substituted "California" for "State" before "Constitution" in subdivision (3) in the first paragraph, and deleted the former second paragraph, which provided that "In any year in which all of the assessments on the local secured roll have been raised or lowered as a result of a board order adopted pursuant to Section 18, Article XIII of the California Constitution, the full value may be omitted or, if shown, the tax bill shall include an explanation of the inconsistency of that figure with the equalized value and announced assessment ratio." Stats. 1990, Ch. 126, in effect June 11, 1990, renumbered the section which was formerly numbered 2611.5, and substituted subdivision letters (a) through (h) for former subdivision numbers (1) through (8), respectively. Stats. 1992, Ch. 1029, in effect January 1, 1993, added subdivision (i). Stats. 1994, Ch. 705, in effect January 1, 1995, deleted former subdivision (i) which required the county tax bill or an accompanying statement to include information concerning a taxpayer's right to an informal assessment review, and to file an application for reduction in assessment, and also included information concerning where forms for an application for reduction could be obtained. Stats. 1995, Ch. 498, in effect January 1, 1996, added subdivision (i). Stats. 1996. Ch. 124, in effect January 1, 1997, deleted "of this code" after "Section 100" in subdivision (e); substituted "shown separately" for "separately shown" after "state shall be" in subdivision (f); substituted "reduction in assessment" for "reduction" after "an application for" in paragraph (3) of subdivision (i). Stats. 1997, Ch. 546 (SB 1107), in effect January 1, 1998, added "whether mailed or electronically transmitted," after "tax bill" in the first sentence, substituted "Section 96.8" for "Section 100" in subdivision (e)after "pursuant to", and added "and payable" after "due" in subdivision (g). Stats. 1998, Ch. 342 (AB 1933), in effect January 1, 1999, added subdivision (i) and relettered former subdivision (i) as (j). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "and the time period during which the application will be accepted" for "during the period from July 2 to September 15, inclusive" after "board, as applicable," in the first sentence of paragraph (2) of subdivision (j). Stats. 2013, Ch. 607 (SB 825), in effect January 1, 2014 added paragraph (4) to subdivision (j).
Note.—Section 29 of Stats. 1986, Ch. 1457, provided that no reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution.